Supreme Court of India
Coromandel Fertilizers Limited v. Union of India and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
From the headnote
Central Exci'se and Salt Act, 1944, Section 4-Trade discount or aflowance-Whether Commissions allowed to selling agents under an agreement are "trade discounts"-Whether the fertilizers manufactured by the appellant fall within the meaning oj'!mfxedfertillzers" entitling exemption from excise duty, under Notification No, 23/70 dated ],J,/970, The appe11ant carries on business as manufacturers of diverse kinds of fertilizers at its factory at Vishakhapatnam. The appellant appointed M/s ,! , Parry Limited and M/s Ralli• India Ltd. as their soiling agents and entered into agreements with them for
Where later benches applied it
Of those, 1 referred to
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